﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-14T09:07:19-00:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>PINNACLE ADVISORY GROUP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 555</AddressLine1>
        <City>ROCKVILLE CENTRE</City>
        <State>NY</State>
        <ZIPCode>11571</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>412202096</EIN>
      <Name>
        <BusinessNameLine1>MDQ ACADEMY</BusinessNameLine1>
      </Name>
      <NameControl>MDQA</NameControl>
      <Phone>8003107540</Phone>
      <USAddress>
        <AddressLine1>1514 EAST 3RD AVENUE</AddressLine1>
        <City>BAYSHORE</City>
        <State>NY</State>
        <ZIPCode>11706</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RAHBAR FAROOQUI</Name>
      <Title>DIRECTOR</Title>
      <DateSigned>2013-05-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MATHEW HAZAN EA</Name>
      <Phone>5166085051</Phone>
      <DatePrepared>2013-05-14</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="990" softwareId="12000057" softwareVersion="12.15.422.1">
      <NameOfPrincipalOfficerPerson>K KHAN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1514 EAST 3RD AVENUE</AddressLine1>
        <City>BAY SHORE</City>
        <State>NY</State>
        <ZIPCode>11706</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>843633</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>http://www.mdqacademy.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2006</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>PRIVATE RELIGIOUS SCHOOL ORGANIZED UNDER THE EDUCATIONAL CORPORATION LAWS OF THE STATE OF NEW YORK</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>30</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>206664</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>103977</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>535060</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>739656</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>31300</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>773024</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>843633</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>541704</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>377196</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>219985</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>154056</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>761689</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>531252</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>11335</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>312381</RevenuesLessExpensesCY>
      <TotalAssetsEOY>0</TotalAssetsEOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesEOY>0</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO PROVIDE A RELIGIOUS AND SECULAR EDUCATION FOR STUDENTS K - 8.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>Increase in student attendance and grades.</Description>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="990G">true</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>30</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>true</QuidProQuoContributions>
      <QuidProQuoDisclosure>true</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <NbrVotingGoverningBodyMembers>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>false</MinutesOfGoverningBody>
      <MinutesOfCommittees>false</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <PoliciesReferenceChapters>false</PoliciesReferenceChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>MDQ</NamePerson>
        <TelephoneNumber>8003107540</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1514 EAST 3RD STREET</AddressLine1>
          <City>BAY SHORE</City>
          <State>NY</State>
          <ZIPCode>11706</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>KHURSHID KHAN</NamePerson>
        <Title>Principle</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <FundraisingEvents>34017</FundraisingEvents>
      <GovernmentGrants>69960</GovernmentGrants>
      <TotalContributions>103977</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>739656</TotalRevenueColumn>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>739656</TotalProgramServiceRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>843633</TotalRevenueColumn>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>72000</Total>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>193406</Total>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>0</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>111790</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>2924</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>2400</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>1754</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>45881</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>9655</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>0</Total>
      </Occupancy>
      <Travel>
        <Total>0</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>0</Total>
      </Insurance>
      <OtherExpenses>
        <Description>RENT</Description>
        <Total>61610</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BANK FEES</Description>
        <Total>4355</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EDUCATIONAL MATERIALS</Description>
        <Total>25477</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>0</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>531252</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <LandBuildingsEquipmentBasis>3000</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>3000</LandBldgEquipmentAccumDeprec>
      <TotalAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <TotalNetAssetsFundBalances>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>312381</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <AccountantCompileOrReviewBasis>
        <FinancialStatementBoth>X</FinancialStatementBoth>
      </AccountantCompileOrReviewBasis>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="12000057" softwareVersion="12.15.422.1">
      <School170b1Aii>X</School170b1Aii>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D" softwareId="12000057" softwareVersion="12.15.422.1">
      <IncludedOnFS>false</IncludedOnFS>
      <Equipment>
        <OtherCostOrOtherBasis>3000</OtherCostOrOtherBasis>
        <Depreciation>3000</Depreciation>
      </Equipment>
      <OtherSecurities>
        <Description>Financial derivatives and other financial products</Description>
      </OtherSecurities>
      <OtherSecurities>
        <Description>Closely-held equity interests</Description>
      </OtherSecurities>
      <OtherLiabilities>
        <Description>Federal income taxes</Description>
      </OtherLiabilities>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="990E" softwareId="12000057" softwareVersion="12.15.422.1"></IRS990ScheduleE>
    <IRS990ScheduleG documentId="990G" softwareId="12000057" softwareVersion="12.15.422.1">
      <MailSolicitations>X</MailSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <LicensedStates>NY</LicensedStates>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="12000057" softwareVersion="12.15.422.1">
      <GeneralExplanation>
        <Identifier>Form 990 Part I</Identifier>
        <Explanation>N/A</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>